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the Petty

question 59

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Use the following information to answer questions
The petty cash fund of CHF250 for the Hansen Company appeared as follows on July 31, 2011:
 Cash  CHF 7.50 Petty cash vouchers  Freight-in  CHF88.50  Postage 45.00 Balloons for a special occasion 27.00 Client entertainment 65.00\begin{array}{lr}\text { Cash }&\text { CHF } 7.50\\\text { Petty cash vouchers }\\\text { Freight-in } & \text { CHF88.50 } \\\text { Postage } & 45.00 \\\text { Balloons for a special occasion } & 27.00 \\\text { Client entertainment } & 65.00\end{array}

On July 31, the office manager gives instruction to increase the petty cash fund to CHF300.
-The journal entry to increase the petty cash fund would include


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